Study On Customer Cost Management System Of Oil Sale Enterprises

The market of oil sale is fully opened in China now. The domestic market is made up ofmultinational petroleum companies, state owned petroleum companies and private petroleumcompanies. Therefore, state owned petroleum companies is confronting with unknownchallenges. The most concerned questions are how to seize more market without increasecustomer’s costs, how to improve customer’s satisfaction and loyalty. Based on abovecircumstances, this paper analyzed customer cost management system of petroleumcompanies aiming to reduce the whole sale costs, to get maximum vale and to achieve thestrategic targets. The customer cost management system can focus on customer to provide thewith better service and then gain satisfaction and loyalty. Meanwhile, customer costmanagement is a key part supply chain cost control. The connection with supply chain canreduce cost and enhance competitiveness.In the first part, four types of customer cost (daily management cost, credit managementcost, after-sale service cost and sales cost.) are introduced to deepen the insights to oil saleenterprises. In the second part, budget, cost accounting mechanism, control and assessmechanism are built based on activity-based cost method. In the part of customer cost budget,the various costs correspond to different activities by using cost drivers analysis. It willimprove the accuracy and effectiveness of the customer cost budget. In the part of customercost accounting, combining the best thinking of activity cost method, we account through theidea of product consumption operations, operations consume resources in order to get moreclose to the real customer costs. In the part of control and assess, find out the influencingfactors of cost fluctuation, and carries on the analysis. Build evaluation indexes through thefive program: establishment of evaluation targets, selecting evaluation indicators, determinethe index weight, obtain evaluation information, select evaluation standard. Combined with the actual situation of oil sales enterprises complete examination and assessment of customercost management This paper also introduced customer cost comparison and valuationmechanism. In the last part, this paper analyzed the whole customer cost management systemand introduced safeguards.